新能源成本不确定下能源最优开采研究

随着全球气候变暖和环境的恶化,低污染高效率的新能源成为各国能源政策的主要发展对象,因此新能源取代传统能源是大势所趋。针对未来新能源对传统能源的替代趋势,本文通过建立基于社会和企业总效益最大化的能源最优开采的动态模型,分析了新能源成本不确定性和社会风险偏好的差异对能源耗竭速度的影响,并提出了提高社会总收益的合理方案。分析表明：在替代品出现之前能源的开采量随着新能源替代品成本不确定性的增加而增加;而社会风险厌恶倾向于减少社会的最优开采,但是会增加竞争性企业的的开采量;对T时刻之前的能源开采征收额外的税收可以减缓能源耗竭速度,增加社会总收益。最后,本文提出了T时刻之前的能源开采征收额外的税收,或者是对T时刻之后的能源开采进行补贴来实现我国能源最优开采,提高能源利用效率的建议。     

基于不确定多属性计算评价城市交通系统的方法研究

提出了评价内容涉及交通系统功能水平、交通发展协调水平、资源利用水平和环境影响水平4个方面,由31项属性指标构成城市交通系统评价指标体系,并根据评价中残缺的评价判断信息、混合的判断信息反映出的不确定、模糊的实际情况,分别采取辅助矩阵的方法和最小偏差函数的线性目标方法计算确定权重,并采用加权算术平均和组合加权算术平均方法进行各项指标综合,得到交通发展综合评价值。     

Leisure as a Resource in Transcending Negative Life Events: Self-Protection,Self-Restoration,and Personal Transformation

Negative life events, such as the unexpected loss of a loved one, a disabling accident or a natural disaster, are inevitably distressing and disruptive. Coping with and recovering from such events generally requires a variety of personal and social resources. Previous research on leisure and coping has suggested that leisure orientations and relationships can be important in reducing the likelihood that stress becomes debilitating in some way. But the results of that work are equivocal and generally do not distinguish leisure resources that make events less stressful from those that are employed in coping with stressful events after they occur. This analysis examines the leisure-coping literature as well as recent work on the dynamics of coping and the impact of pleasant events and concludes in identifying four distinguishable functions of leisure that relate to self-protection, self-restoration, and personal transformation.     

Reporting of book-tax differences for financial and tax purposes: A case study

Recent events in financial and tax accounting have brought the issue of financial accounting for tax expenses to the forefront of both the accounting profession and academia. Complexities abound on both sides, from ASC 740/FAS 109 and ASC 740-10/FIN 48 issues on the financial accounting side to the Schedule M-3 and Schedule UTP reporting requirements on the tax side. This complexity has created a vacuum in accounting curricula, as bits and pieces of the total puzzle are covered in the intermediate accounting and tax courses, without a comprehensive, integrated review in one place.     

Can foreign suppliers act as “innovation springboards” for firms? Evidence from China

This study provides a new approach for measuring supplier characteristics by distinguishing the countries where they are located. Using data of Chinese listed companies, we explore how firms' R&D investment and innovation efficiency (patents and citations) are affected by having foreign suppliers in their top five suppliers. Our findings suggest that foreign suppliers acting as transmitters of international technology increase firms' innovation efficiency based on organizational learning theory. Moreover, a series of uncertainties caused by foreign suppliers encourages firms to invest more in R&D based on strategic growth option theory. Mechanism tests show that foreign suppliers from countries with high innovation capacity and a similar Eastern culture have a greater impact on corporate innovation. Firms conduct more R&D activities to mitigate the uncertainties caused by foreign suppliers when they have insufficient overseas channels to acquire international knowledge and a high degree of dependence on foreign suppliers. These results are consistent with a series of robustness tests after accounting for endogeneity.     

重大公共卫生事件背景下企业传统创新与社会创新融合及创新转型研究

新型冠状病毒引发的肺炎疫情成为2020年的“黑天鹅”，给国家带来严峻挑战并造成重大社会危机。为此，以新冠疫情引发重大公共卫生危机事件为背景，探讨本土企业如何化危为机，提出将传统创新与社会创新融合起来等观点。在此基础上，进一步分析传统创新与社会创新融合特点、机制和路径，包括对3M公司和阿里巴巴社会创新进行案例研究等。以新冠肺炎疫情应对为契机，本土企业完全可以改变过去以顾客为导向的单一创新，转向与社会创新融合，实现本土企业创新转型与高质量发展。     

Factors influencing visitor travel to festivals: challenges in encouraging sustainable travel

This paper examines how visitor travel-mode choices to festivals are formed and how sustainable travel could be encouraged. The empirical analysis focuses on Hay Festival of Literature and Arts using semi-structured interviews with visitors. Themes and topics explored through the interviews were informed by theories of travel behaviour. Findings highlight a range of external and internal factors influencing visitor travel-mode choices, which are closely interrelated. External factors reflect environmental elements related to the location and type of overnight accommodation, festival location, travel time and quality of public transport services. Internal factors include autonomy in travelling different routes and times, travelling with young children, cost of travel and physical-health and mobility issues. An additional internal factor was routine use of the car and extension of this behaviour when travelling to the festival. Based on the consolidation of the empirical findings, this paper also proposes a new theoretical framework for capturing a more comprehensive understanding of event related travel decisions. To encourage further sustainable travel, festival organisers and policy makers should not only focus exclusively on travel time and cost but consider a wider array of factors that are unique to festivals and their geographic locations.     

不确定环境下集群企业合作创新的模式选择

合作创新是集群企业良性发展的有效模式,本文借鉴生态学相关理论刻画集群企业生存环境的不确定性,并基于比较制度经济学,探讨不确定环境下集群企业互补式、嵌入式和捆绑式不同合作创新模式的选择,从而为集群企业的合作创新研究提供新的分析视角。     

Did PCAOB rules on ethics,independence, and tax services influence financial reporting for income taxes?

The PCAOB Rules on Ethics, Independence, and Tax Services prohibited accounting firms from providing aggressive tax-position transactions to their audit clients. We exploit this setting to examine whether the scrutiny of the PCAOB affects companies’ financial reporting for income tax accounts. We find robust evidence that the overall quality of the income tax accrual increased after companies significantly reduced auditor-provided tax service (APTS) fees in response to the regulation. We show that this improvement is a function of companies’ pre-regulation tax aggressiveness. In addition, we find evidence that after the fee reductions, tax-aggressive companies increased financial statement reserves for uncertain income tax positions without changing tax-aggressive decisions. Overall, our findings are consistent with an improvement in the financial reporting for income taxes under regulatory scrutiny which is more pronounced for companies that were tax aggressive in the pre-regulation period.     

Consumer response to uncertain promotions: An empirical analysis of conditional rebates

We formulate, estimate, and analyze a model of consumer response to promotions where consumers' receipt of the promotional reward is uncertain. The model incorporates consumers' risk aversion and their subjective assessment of the probability that they will get the reward. It is used to assess the effectiveness of a “conditional rebate”, where the uncertainty arises because the reward is contingent on an external event, versus a traditional rebate, which is similar in all respects except that it is certain. We estimate the model using a conjoint choice experiment. Response to conditional rebates is highly segmented and related to perceived thinking costs and savings and entertainment benefits of conditional rebates as well as to event involvement and gambling proneness. In our application, conditional rebates are more cost effective than certain rebates, mostly because consumers' subjective probability of the event occurring is higher than what market wisdom suggests.